If he runs for 181 yards in Saturday's Liberty Bowl - seven below his average - UCF running back Kevin Smith will touch the unattainable.

The only problem is, the number Smith is setting up to pass isn't accepted by all as Sanders' actual record.

Back in 1988, the NCAA did not count bowl games when tallying final season statistics. That changed beginning in 2003, but the NCAA does not include statistics retroactively. If it had, Sanders' season total counting the '88 Holiday Bowl would actually be 2,850 yards.

So should Smith be credited with the single-season record?

The NCAA says yes - definitely.

"I know some fans of both Sanders and OSU have contacted us, but we have confirmed in all cases that Smith would become the record holder," NCAA director of statistics Jim Wright wrote in an e-mail to the Orlando Sentinel, "regardless of the fact that we now count bowl games but did not when Sanders was playing."

Sanders got credit for 11 games in '88 when he set his record. Smith's appearance in the Knights' upcoming bowl game will be his 14th game this season, with the Knights also having played 12 regular-season games and their conference championship game.

In a recent edition of The Oklahoman of Oklahoma City, columnist Berry Tramel called the NCAA's non-retroactive policy "nonsense" and said the idea of Smith passing Sanders "shouldn't even be a possibility."

If Sanders' and Smith's numbers were compared just through 11 games, Sanders would still comfortably hold the record. Sanders gained his 2,628 yards on 344 carries. Smith had just 1,945 yards on 330 carries.

Though teams now play 12 regular-season games, Smith would still come up short of what Sanders did in 11. His 46-carry, 219-yard performance against UTEP in the regular-season finale only brought his total to 2,164 yards. Sanders will still hold the single-season yards per game record with a staggering 239.8 average.

Smith said just having his name in the conversation is enough for him.

"It's just an honor to be mentioned in that discussion with a guy like Sanders," Smith said. "He's probably the best to ever do it. ... That stuff humbles you."

Smith said that coming into the season that 2,000 yards seemed unimaginable, let alone 2,600.

"I definitely wasn't worried about the numbers and I think when you play a position like running back, anything can happen," he said. "You can have a good game without putting up good numbers and help your team to a victory. But the numbers are just the numbers."

Tex Noel has been writing about college football records since 1982 and has written several books on the subject, including a 1999 book on the Big 12 called Leading the Way, and said the fact that Smith's new record would be in more games than Sanders' doesn't bother him.

"I think every game should count," Noel said. "... If [Smith] breaks it, I'm happy. I actually hope he does it because records are meant to be broken."

John Holcomb, a color analyst for Oklahoma State football, said Smith's efforts would rank among the top 10 in history.

"As far as I'm concerned, I would put Kevin with what Marcus Allen was able to do [2,342 yards at USC in 1981]," Holcomb said. "Say what you want about competition, but [Smith] ran well against Texas. That level is nothing to sneeze at. ... Bottom line, two great backs."